Subject: File No. S7-07-13
From: Will Mattsson

Disclosing corporate pay ratios between CEOs and average employees will discourage the outrageous and reckless pay practices that fueled the 2008 crash.

Knowing which corporations heap riches upon their executives while squeezing struggling employees also will be a useful factor for me when considering which businesses to support with my consumer and investment dollars.

European nations have already limited the compensation corporate CEO's can be paid. Why must the United States be the last remaining bastion of unbridled greed as represented by the managers of our major corporations?

I am aware that you are under intense pressure by business interests to weaken or abandon the rule. Do not give in. Instead, weigh your duty to protect investors and the American public against the self-serving interests of those seeking to undermine this rule.